فرآیند انتخاب متدلوژی در طراحی مدل بودجه ریزی خوب در بخش عمومی با رویکرد سیستم مداخلات جامع

نوع مقاله : علمی (پژوهش با روش‌های کیفی)

نویسندگان

1 گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، ایران، تهران

2 دانشجوی دکتری، گروه مدیریت صنعتی، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، ایران، تهران

3 گروه مدیریت فناوری اطلاعات، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، ایران، تهران

چکیده

هدف: هدف این تحقیق بکارگیری رویکرد سیستم مداخلات جامع ( (TSIدر تشخیص و انتخاب متدلوژی های مناسب  برای طراحی مدل بودجه ریزی خوب در بخش عمومی ایران است. 
طراحی/ روش شناسی/ رویکرد: رویکرد مورد استفاده در این تحقیق سیستم مداخلات جامع بوده و  از نظر جمع آوری داده ها یک تحقیق کیفی می باشد. زیرا یافته های آن از طریق مصاحبه با خبرگان حوزه بودجه ریزی و حوزه سیستمی و از طریق تحلیل تم و تحلیل استعاره ای به دست آمده است.
یافته های پژوهش: در این مرحله با توجه به  نتایج حاصل از مصاحبه، دو بعد پیچیدگی و درجه هدف مشترک در هر مرحله از فرایند بودجه ریزی مشخص گردید. سپس با در نظرگرفتن تناسب متدلوژی ها با ابعاد مساله و هدف تحقیق یعنی شناخت و آسیب شناسی سیستم، متدلوژی های مناسب انتخاب گردید.
محدودیت ها و پیامدها: عدم دسترسی آسان به خبرگان و همچنین مشکلات تصمیم گیری در انتخاب متدلوژی با توجه به تنوع متدلوژی های مربوطه از محدودیت های این تحقیق بود. می توان در تحقیقات آینده از رویکرد سیستم مداخلات جامع در شناسایی و انتخاب متدلوژی های دیگر و همچنین در حوزه های مشابه نیز استفاده نمود.
پیامد های عملی: می توان از مدل حاصل از این تحقیق در شناخت و آسیب شناسی نظام بودجه ریزی و در نتیجه طراحی مدل بودجه ریزی خوب در بخش عمومی استفاده نمود.
ابتکار یا ارزش مقاله: نوآوری این مقاله شناسایی و انتخاب ترکیبی از متدلوژی های سیستمی در طراحی نظام بودجه ریزی عمومی با  استفاده از رویکرد سیستم مداخلات جامع است.

کلیدواژه‌ها


عنوان مقاله [English]

The process of selecting methodology in designing a good budgeting model in the public division with the total system interventions approach

نویسندگان [English]

  • leila mirzadeh koohshahi 1
  • Leila Mirzadeh 2
  • Amene Khadivar 3
  • Abbas Moghbel BaArz 3
1 Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University, Iran, Tehran
2 Ph.D Student, Department of Industrial Management, Faculty of Management and Economics, Tarbiat Modares University,Iran, Tehran
3 Department of Information Technology Management, Faculty of Social Sciences and Economics, Alzahra University,Iran, Tehran
چکیده [English]

Purpose: The purpose of this study, is to use the total system interventions (TSI) approach in identifying and selecting appropriate methodologies for designing a good budgeting model in the public division of Iran.
Design / Methodology / Approach: The approach used in this research is a total system interventions and is a qualitative research in terms of data collection. Because its findings have been obtained through interviews with experts in the field of budgeting and the field of systems, and through the analysis of themes and metaphorical analysis.
Research Findings: In this stage, according to the results of the interview, two dimensions of complexity and the degree of common goal were determined in each stage of the budgeting process.Then, considering the appropriateness of the methodologies with the dimensions of the problem and the purpose of the research, ie identifying and diagnosis of the system, the appropriate methodologies were selected.
Limitations & Consequences: Lack of easy access to experts as well as decision problems in choosing a methodology due to the variety of  methodologies, were some of the limitations of this research. In future research, a total system interventions approach can be used to identify and select other methodologies, as well as in similar areas.                                                                                       
Practical Consequences: The model obtained from this research can be used in diagnosis and pathology of the budgeting system and as a result, designing a good budgeting model in the public division of Iran.
Innovation or Value of the Article: The innovation of this paper is the identification and selection of a combination of systemic methodologies in the design of the public budgeting system using the total system interventions approach.

کلیدواژه‌ها [English]

  • Good budgeting
  • Total systems interventions
  • Vible system model
  • Critical system heuristic
  • Soft system methodology
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